Amends Law No. 30309, which promotes scientific research, development, and technological innovation
The Congress of the Republic has approved the law amending Articles 4 and 7 of Law No. 30309, the Law Promoting Scientific Research, Technological Development, and Technological Innovation, introducing clarifications regarding the oversight of projects and the duration of the tax benefit.
La norma establece que las entidades encargadas de la calificación y autorización de los proyectos deben fiscalizar su ejecución e informar los resultados a la SUNAT, y que, de verificarse el incumplimiento de los plazos o de los objetivos del proyecto, el contribuyente deberá rectificar sus declaraciones del Impuesto a la Renta y reintegrar el impuesto correspondiente, más los intereses y sanciones aplicables.
Likewise, the validity of the tax benefit is extended until December 31, 2028, allowing projects initiated within that period and completed thereafter to apply the additional deduction until December 31, 2030, unless a further extension is enacted.
Finally, subsection 17.3.2 of paragraph 17.3 of Article 17 of Law No. 30220, the University Law, relating to these benefits, is repealed.
Effective date: January 1, 2026.
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